ON THE RUNWAY; The Willowy Miss M

By ERIC WILSON

Published: October 24, 2010

This happened Wednesday, during a taping of ''The Martha Stewart Show,'' when Ms. Stewart stopped filming for a moment because of a slight cough. An assistant appeared out of nowhere, in a matter of a second, with a cup of hot water and lemon in a porcelain cup and saucer.

It is a challenge for mere mortals, even a divine one like Ms. Midler, to live up to the example set by Ms. Stewart in her decorating, cooking, gardening and, it seems, even her cough-suppressing endeavors. Ms. Midler, who recently installed a kitchen garden at home, said that when she saw pictures of Ms. Stewart's estate, ''I just wanted to tear my marabou out, I was so distressed.''

So when Ms. Midler started thinking of costume ideas for her annual Hulaween ball on Oct. 29, a benefit that raises millions for the New York Restoration Project, she decided to enlist the services of Ms. Stewart, a noted masquerade enthusiast who once turned up at her party wearing a drysuit and carrying a surfboard. ''I lost 40 pounds that night,'' she said.

Ms. Midler has previously gone disguised as a tarantula, a nurse, a bloody chef and a chubby (her word) rose. Ms. Stewart's idea for her this time: a weeping willow with billowing branches trimmed with crystals and twinkling lights.

''I loved the fact that it was sparkly,'' Ms. Midler said.

''Oh, you're going to sparkle,'' Ms. Stewart said.

After taping an episode that includes a segment about the costume (it will be shown on Tuesday on the Hallmark Channel), the two started sorting through marabou and ostrich trims, bug and flower brooches, and bolts of silk velvet fabric, created by the textile designer Kevin O'Brien, that look like wood grain. The fabric will be used as the base of the dress; the feathered branches rising over Ms. Midler's head will be attached to the back of a stretch corset.

''I was a little anxious about the willow business because I have to get up and do my tree auction and go from table to table, literally shaking people down to buy trees for the city,'' she said. ''I was afraid that it was going to be too wide and snag someone.''

''We compromised on the size of it,'' she said, ''because otherwise, you know me, I'd like to take up half the stage.''

Do not try this at home.

But any advice for the little people?

''This is why we make these issues,'' Ms. Stewart said, pulling out a copy of ''The Best of Martha Stewart: Halloween Handbook.'' It shows Ms. Stewart on the cover dressed as a sorceress with yellow contact lenses and a yellow bouffant wig custom made by a designer at Disney. Flipping to a page with a nine-step recipe for ''wandering mummy,'' she said: ''This is so cheap. All you need is some cheesecloth and some coffee.''

''And talent, Martha, talent,'' Ms. Midler said.

For what it's worth, Ms. Midler had one suggestion.

''I think a glue gun is it,'' she said.

PHOTO: 'IF YOU COULD BE A TREE ...': In this case, Martha Stewart made the choice for Bette Midler: willow. (PHOTOGRAPH BY CASEY KELBAUGH FOR THE NEW YORK TIMES)